https://www.taxtmi.com/caselaws?id=153656 The Appellate Tribunal CESTAT Chennai waived the predeposit of duty amount for the appellants and proceeded to hear the appeal, ruling in favor of the assessees based on a previous case. The Tribunal held that certain elements like transportation, laying, jointing, testing, and commissioning should not be considered part of the price of goods at the factory gate. Consequently, the Tribunal set aside the impugned order, ruling that freight and insurance charges should not be included in the assessable value for the purpose of payment under Rule 6(3) of the Cenvat Credit Rules, 2004. en-us Wed, 29 Jul 2009 00:00:00 +0530 Fri, 26 Jul 2013 14:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153656 The Appellate Tribunal CESTAT Chennai waived the predeposit of duty amount for the appellants and proceeded to hear the appeal, ruling in favor of the assessees based on a previous case. The Tribunal held that certain elements like transportation, laying, jointing, testing, and commissioning should not be considered part of the price of goods at the factory gate. Consequently, the Tribunal set aside the impugned order, ruling that freight and insurance charges should not be included in the assessable value for the purpose of payment under Rule 6(3) of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153656